The Dutch have already qualified for the last eight as table-toppers but defeat in their last game would eliminate Italy and France, potentially offering an easier route to the final.

"That they could field substitutes or reserve players makes sense," said UEFA director of communications William Gaillard. "Players might be on yellow cards or want to avoid injuries and it gives other players a chance to prove themselves. There is nothing against the rules in doing that."

He added: "They have 23 players and it is a way to rotate. It is a fact of life."

"France and Italy themselves in other competitions may have found themselves in that situation, teams start the group hoping that the third game is for nothing.

"In 2004, Czech Republic played Germany with a second string and they won, very often you see this."

Meanwhile, UEFA remained tight-lipped about reports of a meeting between president Michel Platini and Spanish officials over contingency plans for the 2012 tournament, which is due to be hosted by Poland and Ukraine.

"I know absolutely nothing about such a meeting," Gaillard added.